Under a just-in-time costing system, the journal entry for $11,000 incurred for labor costs and $2,000 of factory deprecation would be: OA. Conversion Costs 13,000 Wages Payable 11,000 Accumulated Deprecation 2,000 OB. Conversion Costs 13,000 Accounts Payable 11,000 Accumulated Depreciation 2,000 OC. Conversion Costs 13,000 Cash 13,000 OD. Accounts Payable 13,000 Conversion Costs 11,000 Accumulated Deprecation 2,000